Jyotirmay Bhattacharya, J. - (1.) The determination of the petitioner's liability under section 7A of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 for non-payment of the provident fund dues on account of employer as well as employees' share of contribution and the computation of interest thereon under section 7Q of the Act made by the Assistant Provident Fund Commission (CC) being Annexure 'P-16' to this writ petition at page 192, are under challenge in this writ petition.
(2.) Both the husband and the wife carry on business as security detective agency from the same premises. The wife is the petitioner in this writ petition. The wife claims that they are carrying on their respective businesses independently having different identity. The husband carries on business under the name and style of Orient Security & Detective Agency. Wife carries on business under the name and style of M/s. Oxford Security & Detective Agency. Husband started his business long back. Wife commenced her business with effect from 1st August, 1994.
(3.) After expiry of the infancy period of the wife's business, the wife (the writ petitioner herein) by a letter being Annexure P-4' to this writ petition, requested the Regional Commissioner, Employees' Provident Fund, Calcutta. to register the wife's firm under the said Act for giving the benefits of the said Act to her employees.;